Beth, Steph, and Linda have been operating a small gift shop for several years. After an extensive review of their past operating performance, the partners concluded that the business needed to expand in order to provide an adequate return to the partners. The following balance sheet is for the partnership prior to the admission of a new partner, Mary. Cash Other Assets Liabilities Beth, Capital (40%) Steph, Capital (40%) Linda, Capital (20%) $176,000 701,000 $877,000 $295,000 252,000 210,000 120,000 $877,000 Figures shown parenthetically reflect agreed profit-and-loss sharing percentages. Prepare the necessary journal entries to record the admission of Mary in each of the following independent situations. Some situations may be recorded in more than one way. Mary is to invest $160,000 for a one-fifth capital interest. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter o for the amounts.) Debit Account Titles and Explanation Bonus Method Credit Goodwill Method HHHHHHHHHHH (To record goodwill (To record investment)